I am grateful to the Minister for taking the time to address some of the issues. I am not entirely in agreement with him that amendment 11 is unnecessary. I think it would be harmless to put it into the Bill, but we have aired the issue and we may return to this in a different form on another occasion.
My hon. Friend the Member for Luton North made some important points on new clause 5. It is necessary to start asking about the resources available in HMRC, not just for addressing the tax gap but in relation to the conditions and the activities to which staff are allocated. One question that needs to be asked, which perhaps can be answered on another occasion, is whether all those who are going to be redeployed and transferred will be on a different contract or will retain their present contractual arrangements, albeit in a different line of activity. I presume that it will be a redeployment scenario and they would not be laid off and rehired again on lesser terms. Those are important issues that we can raise on another occasion, as they matter to the people who will administer the scheme. I am glad we have had the opportunity to discuss this. I beg to ask leave to withdraw the amendment.